Wine equalisation tax (WET)
Explains WET including credits, rebates and how to report and pay WET.
Last updated 18 March 2025
Introduction to the Wine Equalisation Tax and how it has changed over time.
Who needs to register for wine equalisation tax (WET), how to register and how to cancel your registration.
Explains what wine equalisation tax (WET) does and doesn't apply to.
Explains at what stage you pay wine equalisation tax (WET) and who doesn't have to pay WET.
WET is calculated on the taxable value of assessable dealings such as sales, imports and applications to own use.
How to make sure you pay the right amount of wine equalisation tax or claim the right producer rebate amount.
When you are and aren't entitled to a wine equalisation tax (WET) credit.
You may be entitled to a wine producer rebate (or credit).
How to report and pay WET, claim credits, correct errors and contact us with your queries.
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